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Lees & Leech Pty Ltd v Commissioner of Taxation
Judgment date: 26/05/1997
Court: FCA
Judge: Hill J
Citation:
(1997) 36 ATR 127;
(1997) 73 FCR 136;
(1997) 97 ATC 4407;
BC9702029;
Catchwords: Taxation and revenue; Assessment of income; Lease incentives; Whether receipt on revenue or capital account;